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This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA or Enrolled Agent before filing. Sources: state revenue departments, IRS Publication 17, Federation of Tax Administrators, Tax Foundation. Last reviewed June 2026.
Income Tax by State›Georgia
GA
Flat Rate: 4.99% (2026)HB 463: heading to 3.99%Last reviewed June 2026

Georgia State Income Tax 2026

Georgia cut its flat income tax rate to 4.99% for 2026 under HB 463 (signed May 2026, retroactive to 1 January 2026), down from 5.19% in 2025. The law sets a long-term path of 0.125-point annual reductions toward 3.99%, subject to revenue triggers. Georgia transitioned from a graduated bracket system to this flat rate starting in 2024. Social Security is not taxed. Retirees age 65+ may exclude up to $65,000 of retirement income per person.

2026 Rate Change: Georgia's Flat Tax Glide Path

Tax YearRate
20245.39%
20255.19%
20264.99%
2027 onward-0.125%/yr toward 3.99% (target)

HB 463 (2026) cut the rate to 4.99% and set the path toward 3.99%. Future reductions are subject to revenue triggers; if state revenues fall below the threshold, a scheduled reduction may be paused.

Georgia 2026 Quick Facts

Tax typeFlat rate
2026 rate4.99%
Standard deduction (single)$12,000
Standard deduction (MFJ)$24,000
Social Security taxedNo
Retirement income exclusion (65+)Up to $65,000 per person
Local income taxNone
Reciprocity agreementsNone

Georgia Effective Rate Calculator

Standard deduction: $12,000 applied before tax calculation.

Effective Rate

4.19%

State Tax Due

$3,144

Marginal Bracket

4.99%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

Georgia Income Tax: FAQs

What is Georgia's income tax rate for 2026?
Georgia has a flat income tax rate of 4.99% for 2026. HB 463, signed in May 2026 and retroactive to 1 January 2026, cut the rate from 5.19% (the 2025 rate) straight to 4.99%. The law sets a long-term path of further 0.125-point annual reductions toward 3.99%, subject to revenue triggers.
What was Georgia's income tax rate before the flat tax?
Georgia previously used a graduated system with 6 brackets ranging from 1% to 5.75%. The state eliminated its graduated system and transitioned to a flat rate of 5.39% in 2024, then reduced it to 5.19% in 2025 (HB 111) and 4.99% in 2026 (HB 463).
Does Georgia tax Social Security income?
No. Georgia does not tax Social Security benefits. Georgia also offers a retirement income exclusion of up to $65,000 per person ($130,000 for married couples) for taxpayers age 65 and older. This exclusion covers pension income, 401(k) distributions, and other retirement income.
Does Georgia have a standard deduction?
Yes. Georgia's standard deduction for 2026 is $12,000 for single filers and $24,000 for married filing jointly, with personal exemptions eliminated under HB 1437. These amounts rise to $15,000 single and $30,000 married filing jointly from 2027. Georgia also allows itemized deductions if they exceed the standard deduction.
Does Georgia have a local income tax?
No. Georgia does not allow cities or counties to levy personal income taxes. Atlanta, Savannah, and other Georgia cities do not have a city income tax.

Sources: Georgia Department of Revenue (dor.georgia.gov), Tax Foundation 2026 State Tax Guide. Data verified June 2026. Not tax advice. Always confirm current figures with the Georgia DOR or a licensed CPA or Enrolled Agent before filing.

Updated 2026-06-09